為幫助財(cái)務(wù)報(bào)表使用者了解注冊(cè)會(huì)計(jì)師確定的關(guān)鍵審計(jì)事項(xiàng),注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告中逐項(xiàng)描述每一關(guān)鍵審計(jì)事項(xiàng),并同時(shí)說(shuō)明( ?。?。 A.對(duì)關(guān)鍵審計(jì)事項(xiàng)的描述構(gòu)成被審計(jì)單位的原始信息 B.該事項(xiàng)在審計(jì)中是如何應(yīng)對(duì)的 C.該事項(xiàng)被認(rèn)定為審計(jì)中最為重要的事項(xiàng)之一,因而被確定為關(guān)鍵審計(jì)事項(xiàng)的原因 D.重點(diǎn)關(guān)注過(guò)的事項(xiàng)
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